建立以目标利润为导向的预算管理模式--谈营运预算管理现状及方向

预算管理工作在现代企业管理中广泛推行，如何在公路营运管理中开展有效的预算管理是营运管理人员在不断探讨的问题。本文从公司预算管理现状出发，就如何开展预算管理进行了探讨，并就在营运公司建立起以目标利润为导向的预算管理模式以及以目标利润为导向的预算管理模式的内涵、理论基础、现实意义进行了阐述，提出了以目标利润为导向的预算管理的编制方法和保证其实施的措施。

A Budget Management Model Built on the Target Profit Orientation--On the status quo and development of the operational budget management

Budget management is quite popular in today's enterprise management activities, so how to effectively manage budget in the highway operation management becomes a constantly discussed topic among the highway management personnel. This article, starting with the status quo of the company's budget management, probes into how to execute the budget management, and elaborate the budget management model built on the target profit orientation and the new model's connotation, theoretical basis and realistic significance. Also, the article provides methods of working out the model and the measures to ensure the implementation of the model.